2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
1s[-2^D+EM hATy3*4 企业会计准则目录
W[<":NX2 Index for Accounting Standards for Business Enterprises
! -@!u Announced February 2006
pUG fm Effective 2007 for Listed Companies
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2p 1. 企业会计准则---------基本准则
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W3h (Accounting Standard for Business Enterprises - Basic Standard)
VTfaZ/e. 2. 企业会计准则第1 号---------存货
;NeEgqW" (Accounting Standard for Business Enterprises No. 1 - Inventories)
?ovGYzUZ 3. 企业会计准则第2 号---------长期
股权投资
tdF[2@?+ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
RGI6W{\ 4. 企业会计准则第3 号---------投资性房地产
' PYqp&gJ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
N\p]+[6 5. 企业会计准则第4 号---------固定资产
KdsvZim0> (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
5>Yd\(`K 6. 企业会计准则第5 号---------生物资产
FH`&C*/F0Y (Accounting Standard for Business Enterprises No. 5 - Biological assets)
7#qL9+G 7. 企业会计准则第6 号---------无形资产
b)^ZiRW`` (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
?^4sE-C6 8. 企业会计准则第7 号---------非货币性资产
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epV N==_'`O1Q0 G$uOk?R#5c (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
UVUO}B@[S 9. 企业会计准则第8 号---------资产减值
chzR4"WZFt (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
g@VndAp 10. 企业会计准则第9 号---------职工薪酬
LlY*r+Cgl1 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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11. 企业会计准则第10 号--------企业年金基金
[iy;}5XK (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
Ab<Ok\e5 12. 企业会计准则第11 号--------股份支付
\&)W#8V (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
`h5eej&s( 13. 企业会计准则第12 号--------债务重组
|ZlT>u (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
YKOO(?lv 14. 企业会计准则第13 号--------或有事项
NVWeJ+w (Accounting Standard for Business Enterprises No. 13 - Contingencies)
\+Ln~\Sv 15. 企业会计准则第14 号--------收入
ptni'W3 (Accounting Standard for Business Enterprises No. 14 - Revenue)
%kFELtx 16. 企业会计准则第15 号--------建造合同
810<1NP
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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T T 17. 企业会计准则第16 号--------政府补助
r tmt 3 (Accounting Standard for Business Enterprises No. 16 - Government grants)
Q4LlToHn 18. 企业会计准则第17 号--------借款费用
e -]c (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
}Rxg E~F 19. 企业会计准则第18 号--------所得税
$_zkq@ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
@EOR]^?!] 20. 企业会计准则第19 号--------外币折算
l~!fQ$~ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
q }v04Yy,o 21. 企业会计准则第20 号--------企业合并
G,|]a#w&v. (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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n 22. 企业会计准则第21 号--------租赁
VN-#R=D (Accounting Standard for Business Enterprises No. 21 - Leases)
\"`>-v"h 23. 企业会计准则第22 号--------金融工具确认和计量
R:BBNzY}f (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
3H}~eEg, 24. 企业会计准则第23 号--------金融资产转移
V0
+k3H (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
|iUfM3 25. 企业会计准则第24 号--------套期保值
W%9K5(e (Accounting Standard for Business Enterprises No. 24 - Hedging)
K0RYI69_ 26. 企业会计准则第25 号--------原保险合同
(X_ ,*3Yxk (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
eGe[sv"k 27. 企业会计准则第26 号--------再保险合同
A~GtK\=; (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
>{qK]xj 28. 企业会计准则第27 号--------石油天然气开采
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K)fbG (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
3s_k>cO= 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
KD"&_PX (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
={E!8" and estimates, and correction of errors)
x+y!P 30. 企业会计准则第29 号--------资产负债表日后事项
?}3PJVy? (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
Ma=6kX] 31. 企业会计准则第30 号--------财务
报表列报
tGO[A#9a (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
!Xx<~lIC 32. 企业会计准则第31 号--------现金流量表
bqQO E4; (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Z~phOv 33. 企业会计准则第32 号--------中期财务报告
qz=#;&ZU (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
jo;uR l 34. 企业会计准则第33 号--------合并财务报表
'0_j{ig (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
$,e?X}4 35. 企业会计准则第34 号--------每股收益
')u5 l (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
]O7.ss/2 36. 企业会计准则第35 号--------分部报告
;?L!1wklA (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
}L$Xb2^l 37. 企业会计准则第36 号--------关联方披露
hLytKPgt (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
$v'Y: 38. 企业会计准则第37 号--------金融工具列报
NB
W%.z (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
TcKvSdr' 39. 企业会计准则第38 号--------首次执行企业会计准则
h-b5 (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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